Study on the Value Contribution Evaluation of Enterprise Financial Shared Service Center in the E-commerce Environment

DOI

10.2991/978-94-6463-210-1_41How to use a DOI?

Keywords

e-commerce environment; FSSC’s value contribution; comprehensive weights; game theory; set pair analysis; evaluation

Abstract

In the e-commerce environment, with the advancement of technology, the financial management of enterprises presents the characteristics of informatization, electronization and virtualization. Financial shared service center (FSSC) ensures the timely circulation of internal financial data and information sharing, and urges the internal departments of enterprises to cooperate with each other, which makes corporate financial management more intensive and becomes a core factor for the performance of enterprises. Therefore it is an important task for enterprises to scientifically judge the value creation level of FSSC so as to understand the operating efficiency. On the basis of the analysis of the characteristics of the e-commerce environment in the digital age, this paper puts forward the concept of “value contribution”, analyzes the connotation of FSSC’s value contribution, and believes that the evaluation of FSSC’s value contribution can objectively reflect its value creation level. Combined with the characteristics of the new business environment, the dimension and indicator set of the FSSC value contribution evaluation are reconstructed, and a comprehensive evaluation model is established based on the principle of game theory and the set pair analysis, where the weight vector of the indicator is determined by a comprehensive weight method, and the concept of “connection degree” is introduced to quantitatively analyze the key performance. A case study is conducted in the end, and the result of which shows that the FSSC system has a great value contribution in four aspects: supporting business development, achieving financial goals, optimizing operation management and controlling risk occurrence, but it does not perform well in promoting employee development and taking social responsibility.

Copyright

© 2023 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Qian Wen
AU  - Li Guo
PY  - 2023
DA  - 2023/07/25
TI  - Study on the Value Contribution Evaluation of Enterprise Financial Shared Service Center in the E-commerce Environment
BT  - 2023 4th International Conference on E-Commerce and Internet Technology (ECIT 2023)
PB  - Atlantis Press
SP  - 326
EP  - 334
SN  - 2589-4943
UR  - https://doi.org/10.2991/978-94-6463-210-1_41
DO  - 10.2991/978-94-6463-210-1_41
ID  - Wen2023
ER  -